Auditing -- Standards -- United States;Derivative securities -- Auditing -- Standards -- United States;Hedging (Finance) -- Auditing -- Standards -- United States;Investments -- Auditing -- Standards -- United States;
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...
Auditing -- Standards -- United States;Contracts, Preliminary;Customer relations;
This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;
This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted...
Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;